We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How the Valuation Office Agency calculates your rateable value for business rates.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
VAT is a tax you pay on most goods and services. % of VAT What the rate…
In shops Any VAT due is already included in the price of something you buy…
You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…
If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…
You can only buy tax-free goods from shops: in Great Britain (England,…
Tobacco Duty is included in the price you pay for cigarettes, cigars and…
Fuel Duty is included in the price you pay for petrol, diesel and other…
Airlines pay Air Passenger Duty (APD) for every passenger who flies from…
Insurance Premium Tax (IPT) is usually included in the price you pay for…
Check when you can include and remove life insurance policies from an investor's account if you're an ISA manager.
A summary of the questions included in the Public Attitudes Tracker since the new time series was started in Autumn 2021.
Statement by Ambassador Barbara Woodward at the UN Security Council meeting on security challenges in the Mediterranean.
Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).
Access training courses on the Prevent duty, the threat from terrorism and extremism in the UK and how to support people susceptible to radicalisation.
Letters sent from the accounting officer of EFA/ESFA to academy trusts
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
Statement by Alternate Political Coordinator Laura Dix at the UN Security Council meeting on Central African Republic.
Find the percentage of air transport costs to be included in the customs value for Import Duty.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
The Animal Procedures Committee (APC) was asked by the Home Office to produce a paper on the summary of Infringements.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
A list of financial products that were eligible for the Equitable Life Payment Scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.